Global Alerts

Taiwan – Changes Implemented to Taiwan Act for Recruitment and Employment of Certain Professionals

The Taiwan Act for Recruitment and Employment of Foreign Professionals has recently undergone significant changes that took effect February 8th, 2018. The changes relate to foreign special professions, foreign professions, and dependents.

Foreign Special Professions:

The criteria to define Foreign Special Professions now includes:

The position allows eligible professionals to apply for the Employment Gold Card, which allows the holder to seek a new job or transfer positions if already in Taiwan. The Employment Gold Card is valid for 1-3 years Holders of the Employment Gold Card may deduct half of the amount above NT$3 million from their tax liabilities for the first 3 years if their salary income is more than NT$3 million. Parents and grandparents of foreign nationals in this category may also have their visitor visa extended up to 1 year at a time.

Foreign Professionals

Certain changes in this category have been implemented that apply to the following:

• Exemption of obtaining a work permit for foreign freelance artists.
• Foreign teachers with expertise or professional skills for training may be hired by cram schools in Taiwan.
• An employment seeking visa is eligible for foreign professionals searching for work in Taiwan.

Dependents

Dependents, which include spouses, minor children, or disabled adult children, of both foreign professionals and foreign special professionals are no longer required to wait six months before being able to participate in the National Health Insurance.

Alien Permanent Resident Certificate (APRC)

The previous requirement of maintaining permanent residency, which was a minimum duration of stay of 183 days per year, has now been abolished.